Workspace

Profit and loss

Statement of profit or loss

Mr. Manthila

2.pdf

DraftStatement analysisAll reports

11 transactions still need clarification and are left out, so this report is a draft. Review them in the statement analysis or import the clarified Excel workbook.

Review transactions

Total income

1,092,000.00

Total expenses

(332,355.24)

Profit / (loss) for the period

759,644.76

Mr. Manthila

TIN: 211705990

Company: ABC company

Statement of profit or loss

For the period 31-Jan-26 to 27-Feb-26

Prepared from 2.pdf · COMMERCIAL BANK · Account 1001046837

Draft · 11 transactions awaiting clarification are not included

ParticularsNoteAmount (LKR)
Revenue11,092,000.00
Cost of services2-
Gross profit / (loss)1,092,000.00
Other operating income3-
Administrative expenses4(273,105.12)
Selling and marketing expenses5(59,250.12)
Operating profit / (loss)759,644.76
Finance income6-
Finance costs7-
Profit / (loss) before income tax759,644.76
Income tax expense8-
Profit / (loss) for the period759,644.76

Notes

The transactions behind each line. Row IDs match the exported Excel workbook.

Download notes (Excel)
Note 1 · Revenue28 transactions1,092,000.00
Row IDDateDescriptionCategoryAmount
MA-000803-Feb-26N A D J L P PERERA 19760050016Course Fees Income42,000.00
MA-001105-Feb-26Anushka Fernando - Course feeCourse Fees Income42,000.00
MA-001405-Feb-26PTE Class FeeCourse Fees Income38,000.00
MA-001805-Feb-26Vishan PereraCourse Fees Income38,000.00
MA-003209-Feb-26STUDENT DULAJCourse Fees Income42,000.00
MA-003709-Feb-26SANULI FERNANDOCourse Fees Income38,000.00
MA-003909-Feb-26Hansitha Dilshan 200700405Course Fees Income38,000.00
MA-004409-Feb-26Pte paymentCourse Fees Income38,000.00
MA-004609-Feb-26KiruthikaCourse Fees Income42,000.00
MA-004709-Feb-26PTE paymentCourse Fees Income38,000.00
MA-006211-Feb-26saleesha nadunCourse Fees Income42,000.00
MA-006311-Feb-26Chris Shehan DemotteCourse Fees Income42,000.00
MA-006411-Feb-26947522922VCourse Fees Income42,000.00
MA-007012-Feb-26CASH DEPOSITOwner Capital Injection38,000.00
MA-007112-Feb-26malinda sumathipalaCourse Fees Income38,000.00
MA-007513-Feb-26PTE FeesCourse Fees Income38,000.00
MA-008016-Feb-26Jeewanjana PTECourse Fees Income38,000.00
MA-009518-Feb-26Course feeCourse Fees Income38,000.00
MA-009923-Feb-26Navodi silvaCourse Fees Income38,000.00
MA-010523-Feb-26rushanCourse Fees Income38,000.00
MA-010923-Feb-26CASH DEPOSITOwner Capital Injection37,500.00
MA-011023-Feb-26CASH DEPOSITOwner Capital Injection500.00
MA-011123-Feb-26Nandun Nimesha De SilvaCourse Fees Income38,000.00
MA-011223-Feb-26Student PTE 1982Course Fees Income38,000.00
MA-011324-Feb-26PTE study Fee of Nishara and MCourse Fees Income68,000.00
MA-011524-Feb-26Nadun wijesingheCourse Fees Income42,000.00
MA-012726-Feb-26isharaCourse Fees Income38,000.00
MA-013227-Feb-26LashaniCourse Fees Income42,000.00
Note 4 · Administrative expenses64 transactions(273,105.12)
Row IDDateDescriptionCategoryAmount
MA-000302-Feb-26PURCHASE HAVELOCK CITY PVT LBusiness Expense(350.00)
MA-000402-Feb-26PURCHASE FIVE STAR BAKERSBusiness Expense(1,458.80)
MA-000502-Feb-26PURCHASE KBC FOODCITYBusiness Expense(4,550.00)
MA-000602-Feb-26PURCHASE LIYANAGE ASSOCIATESBusiness Expense(3,030.00)
MA-000905-Feb-26PURCHASE KLEEQBusiness Expense(6,180.00)
MA-001205-Feb-26PURCHASE CARGILLS -KATUBEDDABusiness Expense(4,255.66)
MA-001305-Feb-26IB-BIL 0721888542 HUTCHUtilities(250.00)
MA-001505-Feb-26PURCHASE OVEN FRESH BAKERS &Business Expense(470.00)
MA-001605-Feb-26PURCHASE City MedicalMedical Supplies(495.00)
MA-002206-Feb-26Purchase of A168WGGBusiness Expense(19,530.00)
MA-002306-Feb-26IB CEFT CHGS Gearz Tech Pvt LtBank Charges(25.00)
MA-002506-Feb-26IB CEFT CHGS SGHL RANAGABank Charges(25.00)
MA-002609-Feb-26PURCHASE CARNAGEBusiness Expense(3,950.00)
MA-002709-Feb-26PURCHASE CafeKinrossCeylon(PBusiness Expense(3,960.00)
MA-002809-Feb-26PURCHASE Echannelling PLCBusiness Expense(5,839.00)
MA-002909-Feb-26PURCHASE CARGILLS - COL 04Business Expense(2,224.24)
MA-003309-Feb-26PURCHASE City MedicalMedical Supplies(532.00)
MA-003409-Feb-26PURCHASE LITTLE STARBusiness Expense(15.40)
MA-003509-Feb-26PURCHASE LITTLE STARBusiness Expense(1,524.06)
MA-003609-Feb-26PURCHASE HUTCHISON TELECOM LUtilities(300.00)
MA-004009-Feb-26PURCHASE DILLY & CARLO - COLBusiness Expense(23,970.00)
MA-004109-Feb-26PURCHASE W A DE SILVA & CO.Business Expense(1,100.00)
MA-004209-Feb-26PURCHASE HUTCHISON TELECOM LUtilities(150.00)
MA-004810-Feb-26PURCHASE MARINE FUEL CENTERFuel(5,050.00)
MA-004910-Feb-26PURCHASE CARGILLS -KATUBEDDABusiness Expense(3,332.87)
MA-005110-Feb-26IB CEFT CHGS PROMPT XPRESSBank Charges(25.00)
MA-005311-Feb-26IB-BIL 21/06/186/030/18 WATER_Utilities(1,656.80)
MA-005411-Feb-26IB-BIL 0309913307 LECOUtilities(4,163.00)
MA-005511-Feb-26IB-BIL 0112605157 SLTUtilities(11,727.00)
MA-005611-Feb-26PURCHASE SPAR SUPERMARKETBusiness Expense(880.00)
MA-005711-Feb-26PURCHASE ARPICO-HYDE PARKBusiness Expense(1,350.00)
MA-005811-Feb-26PURCHASE ARPICO-HYDE PARKBusiness Expense(980.00)
MA-005911-Feb-26PURCHASE AAA Gas SupplierFuel(2,870.00)
MA-006011-Feb-26PURCHASE SUPUN SUPER CENTREBusiness Expense(21,100.00)
MA-006612-Feb-26PURCHASE City MedicalMedical Supplies(702.40)
MA-006712-Feb-26PURCHASE BEETA FASHIONSBusiness Expense(22,120.00)
MA-007213-Feb-26PURCHASE City MedicalMedical Supplies(983.40)
MA-007313-Feb-26PURCHASE NAMAL BALACHANDRA PBusiness Expense(1,700.00)
MA-007413-Feb-26PURCHASE LABOOKELLEI TEA LOUBusiness Expense(1,180.00)
MA-007616-Feb-26PURCHASE Sri Vaishnavi ViharBusiness Expense(1,240.00)
MA-007716-Feb-26PURCHASE CARGILLS -KATUBEDDABusiness Expense(4,879.25)
MA-007816-Feb-26PURCHASE MARINE FUEL CENTERFuel(3,030.00)
MA-008116-Feb-26PURCHASE ROOTS - COOL PLANETBusiness Expense(1,310.00)
MA-008216-Feb-26PURCHASE ARTHURS PIZZA PVT LBusiness Expense(4,668.00)
MA-008618-Feb-26PURCHASE NOLIMITBusiness Expense(4,100.00)
MA-008718-Feb-26PURCHASE Cool Planet - NugegBusiness Expense(380.00)
MA-008818-Feb-26PURCHASE COLOMBO CITY CENTREBusiness Expense(600.00)
MA-008918-Feb-26PURCHASE RAHEEMA STORESBusiness Expense(3,480.00)
MA-009018-Feb-26PURCHASE AUTO MIRAJ RATMALANBusiness Expense(2,500.00)
MA-009318-Feb-26PURCHASE COOL PLANETBusiness Expense(8,155.00)
MA-009418-Feb-26PURCHASE LANKA FILLING STATIFuel(3,030.00)
MA-009618-Feb-26PURCHASE LIYANAGE WELADASALABusiness Expense(552.00)
MA-009820-Feb-26PURCHASE Dialog Axiata PLCUtilities(1,598.20)
MA-010023-Feb-26PURCHASE CARGILLS -KATUBEDDABusiness Expense(5,651.55)
MA-011725-Feb-26PURCHASE Enex Carmart (PVT)Fuel(6,060.00)
MA-011825-Feb-26PURCHASE AIZ AND LI - GALLEBusiness Expense(37,500.00)
MA-011925-Feb-26PURCHASE PEDLAR'S INN GALLERBusiness Expense(9,940.00)
MA-012226-Feb-26PURCHASE PINNADUWA INTERCHANBusiness Expense(450.00)
MA-012326-Feb-26PURCHASE KAHATHUDUWA INTERCHBusiness Expense(450.00)
MA-012426-Feb-26PURCHASE CARGILLS -KATUBEDDABusiness Expense(3,844.09)
MA-012826-Feb-26DB Annual FeeBank Charges(1,000.00)
MA-012927-Feb-26PURCHASE City MedicalMedical Supplies(202.40)
MA-013027-Feb-26PURCHASE PEOPLES BAKERSBusiness Expense(430.00)
MA-013127-Feb-26PURCHASE CEYLON HOSPITALS PLMedical Supplies(4,050.00)
Note 5 · Selling and marketing expenses8 transactions(59,250.12)
Row IDDateDescriptionCategoryAmount
MA-000102-Feb-26PURCHASE FACEBK *DHC3EBRXA2Advertising(4,559.81)
MA-001705-Feb-26PURCHASE FACEBK *3KGR7CVXA2Advertising(9,608.42)
MA-003809-Feb-26PURCHASE FACEBK *ZPJ9FBZXA2Advertising(9,606.10)
MA-004309-Feb-26PURCHASE FACEBK *JBGKXBDXA2Advertising(5,154.43)
MA-006111-Feb-26PURCHASE FACEBK *LKVSRCVXA2Advertising(9,604.53)
MA-008517-Feb-26PURCHASE FACEBK *F9ZA7CMXA2Advertising(9,600.67)
MA-010823-Feb-26PURCHASE FACEBK *3U7D7DDXA2Advertising(9,602.21)
MA-011424-Feb-26PURCHASE FACEBK *YVWCKDRXA2Advertising(1,513.95)
Not in profit or loss · transfers, personal and balance entries21 transactions(36,781.19)

Owner transfers, cash movements, and personal payments are not trading income or expenses. To include one, mark it as Income or Expense in the statement review.

Row IDDateDescriptionCategoryAmount
MA-000202-Feb-26PURCHASE SCOPE CINEMAS - HAVPersonal(3,540.00)
MA-000702-Feb-26WITHDRAWAL AMANO MOR N162RMCash Withdrawal(2,505.00)
MA-001005-Feb-26PURCHASE SCOPE CINEMAS (PVT)Personal(4,500.00)
MA-001905-Feb-26WITHDRAWAL SBK SYSCash Withdrawal(3,000.00)
MA-002005-Feb-26WITHDRAWAL SBK SYSCash Withdrawal Fee(30.00)
MA-002106-Feb-26PURCHASE THE LAYOVERPersonal(2,150.00)
MA-003009-Feb-26WITHDRAWAL SBK SYSCash Withdrawal(1,500.00)
MA-003109-Feb-26WITHDRAWAL SBK SYSCash Withdrawal Fee(30.00)
MA-007916-Feb-26PURCHASE THE LAYOVERPersonal(950.00)
MA-008316-Feb-26PURCHASE SCOPE CINEMAS - CCCPersonal(2,200.00)
MA-008417-Feb-26PURCHASE BURGER BROTHERSPersonal(1,390.00)
MA-009218-Feb-26PURCHASE SCOPE CINEMAS (PVT)Personal(4,800.00)
MA-010123-Feb-26PURCHASE UBER EATSPersonal(2,000.00)
MA-010223-Feb-26PURCHASE UBER EATSPersonal(1,254.00)
MA-010323-Feb-26WITHDRAWAL Hatton National BanCash Withdrawal(3,000.00)
MA-010423-Feb-26WITHDRAWAL Hatton National BanCash Withdrawal Fee(30.00)
MA-010723-Feb-26PURCHASE UBER EATSPersonal(396.70)
MA-012025-Feb-26WITHDRAWAL Peoples BankCash Withdrawal(3,000.00)
MA-012125-Feb-26WITHDRAWAL Peoples BankCash Withdrawal Fee(30.00)
MA-012526-Feb-26PURCHASE UBERPersonal(247.33)
MA-012626-Feb-26PURCHASE UBERPersonal(228.16)
Awaiting clarification · not included11 transactions85,034.76
Row IDDateDescriptionCategoryAmount
MA-002406-Feb-26ManthlaBusiness Expense(290.00)
MA-004509-Feb-261723690573Course Fees Income38,254.76
MA-005010-Feb-26ManthilaBusiness Expense(700.00)
MA-005210-Feb-26ManthilaBusiness Expense(980.00)
MA-006511-Feb-26ManthilaBusiness Expense(5,000.00)
MA-006812-Feb-26ManthilaBusiness Expense(1,000.00)
MA-006912-Feb-26ManthilaBusiness Expense(1,000.00)
MA-009118-Feb-261981 invoiceNeeds Review68,000.00
MA-009719-Feb-26ManthilaBusiness Expense(800.00)
MA-010623-Feb-26ManthilaBusiness Expense(10,000.00)
MA-011624-Feb-26ManthilaBusiness Expense(1,450.00)